Guides JP

Freelance Tax Estimator

Enter your sales, expenses, filing type (blue 650k/550k/100k or white) and social insurance to instantly estimate business income, income tax, resident tax, individual business tax and estimated national health insurance, plus your approximate take-home pay. Updated for the 2026 basic deduction increase and FY2026 National Health Insurance (including the new child and childcare support levy) and National Pension. Everything is calculated in your browser.

Last updated: 2026/10/16 Finance Feedback & bug reports
Input
Tax year (year of income)
Income tax is calculated for 2026 (filed Feb-Mar 2027); resident tax and business tax for FY2027. National Health Insurance and National Pension use FY2026 rates for a full year (actual rates change mid-year).
Filing type
¥650,000: double-entry bookkeeping and e-Tax filing (or qualified electronic books). ¥550,000: double-entry bookkeeping with an on-time paper return. ¥100,000: simple bookkeeping, etc. From 2027, the deduction rises to ¥650,000 for e-Tax filers (the current ¥550,000 requirements plus e-Tax) and to ¥750,000 with qualified electronic books (FY2026 tax reform).
JPY
Total business revenue for the year
JPY
Total of supplies, rent, utilities and other costs
Advanced settings
JPY
FY2026: ¥17,920 per month (¥215,040 per year)
National Health Insurance
Health insurance varies greatly by municipality; this is a rough estimate using nationwide-average rates. It reflects the FY2026 caps (medical ¥670,000, elderly support ¥260,000, nursing ¥170,000, child and childcare support levy ¥30,000). The new child and childcare support levy varies by municipality, so a conservative 0.34% of income plus ¥1,870 per person is used (based on FY2026 examples such as Yokohama's 0.34% and Edogawa City's ¥1,870).
JPY
Total of iDeCo, small-business mutual aid, life insurance, medical expenses, etc.
Estimated take-home pay (annual) —
— Take-home rate —
Business income—
Taxable income (income tax)—
Income tax + reconstruction surtax—
Resident tax—
Individual business tax—
National Health Insurance (est.)—
National Pension—

Where your business profit goes (annual)

Take-home Income tax + surtax Resident tax Business tax Social insurance (health + pension)

Calculation details

ItemAmount (annual)
Annual sales—
Annual expenses—
Blue-return special deduction—
Business income (= total income)—
Social insurance deduction (health + pension)—
Basic deduction (income tax)—
Dependent deduction (income tax)—
Other income deductions—
Taxable income (income tax, rounded down to ¥1,000)—
Income tax—
Reconstruction surtax (2.1% of income tax)—
Income tax + surtax (rounded down to ¥100)—
Resident tax (basic deduction ¥430,000)—
Individual business tax—
National Health Insurance (est.)—
of which child and childcare support levy—
National Pension—
Total tax + social insurance—
Take-home—

Important notice (please read)

The results of this tool are only a rough simulation and are not tax advice. Actual taxes and insurance premiums vary by your municipality's rates, available deductions and special measures. This is a simplified calculation assuming the income tax basic deduction for the selected year (for 2026, ¥1.04M / ¥670,000 / ¥620,000 depending on total income) and ¥430,000 for resident tax, resident tax of 10% after the adjustment credit plus a ¥5,000 per-capita levy (including the non-taxable threshold), a ¥2,900,000 business-owner deduction for business tax, and a single-person household for health insurance. For accurate figures and your tax return, please use accounting software or consult a tax accountant, the tax office, or your local government.

Basis & sources (as of October 2026, in Japanese)

How to Use

1

Choose the year and enter sales and expenses

Choose the tax year (2026 or 2025), then enter your total annual business sales (revenue) and total necessary expenses in yen.

2

Choose filing type and insurance

Pick blue return (650k/550k/100k deduction) or white return, then set National Pension, health insurance and dependents.

3

Check the estimate

Income tax, resident tax, business tax, estimated health insurance and take-home pay update automatically as you type.

About the freelance tax estimate

Unlike company employees, freelancers and sole proprietors in Japan must calculate their own income tax, resident tax and individual business tax, and pay National Health Insurance and National Pension themselves. This tool subtracts expenses and the blue-return special deduction from sales to get business income, applies deductions such as the basic deduction, and then estimates each tax and the social insurance premiums at once. From 2026 the income tax basic deduction is up to ¥1,040,000 depending on total income, which differs from the resident tax basic deduction (¥430,000); the tool reflects both. Use it to understand your approximate take-home pay before filing.

Features

  • Real-time estimateTaxes, social insurance and take-home pay recalculate instantly as you type.
  • Blue & white returnsSwitch between the blue-return special deduction (¥650k/¥550k/¥100k) and white return to compare.
  • Tax + insurance togetherSee income tax, resident tax and business tax plus FY2026 health insurance (including the child support levy) and pension at once.
  • Fully in-browserYour input is never sent to a server. Your privacy is protected.

Use Cases

  • Estimating your tax bill and take-home pay before filing a tax return
  • Comparing how much take-home changes between blue and white returns
  • Estimating take-home as a freelancer before starting a business or side job
  • Getting a feel for the tax savings from iDeCo or small-business mutual aid
  • Planning cash for next year's resident tax and business tax payments

FAQ

Can I use these results directly for my tax return?
No. This tool is a rough simulation, not tax advice. The basic deduction is determined from total income, but health insurance uses nationwide-average rates and all dependents are treated as general dependents, so it will differ from your actual taxes and premiums. For accurate filing, use accounting software or consult a tax accountant or the tax office.
What is the difference between the ¥650,000, ¥550,000 and ¥100,000 blue-return deductions?
Double-entry bookkeeping with a balance sheet and P&L attached to an on-time return gives ¥550,000; filing via e-Tax or keeping qualified electronic books on top of that gives ¥650,000; simple bookkeeping gives ¥100,000. From 2027, the ¥550,000 deduction becomes ¥650,000 with e-Tax filing as a requirement, and the ¥650,000 deduction becomes ¥750,000 with qualified electronic books. A larger deduction lowers taxable income and reduces your tax burden. Check the detailed requirements with the tax office.
Why is the health insurance figure different from my actual bill?
National Health Insurance premiums differ greatly by municipality in rates, per-capita amounts and caps. This tool shows an estimate based on nationwide-average rates, so it will differ from your actual notice. The child and childcare support levy added in FY2026 also varies by municipality. Confirm the exact amount with your local health-insurance office, or enter the real figure in manual mode.
How is the individual business tax calculated?
It is estimated as (sales − expenses − ¥2,900,000 business-owner deduction) × the category rate (standard 5%). The blue-return special deduction does not apply. If annual income is at or below the ¥2,900,000 deduction, or the business is non-taxable, no tax is charged. Choose your category from the options in this tool.
Is my input saved or sent anywhere?
No. All calculations happen entirely in your browser, and your input such as sales and expenses is never sent to or stored on a server. You can use it with peace of mind.
Does this include consumption tax?
This tool focuses on income tax, resident tax, individual business tax and social insurance, and does not include consumption tax (invoice / taxable-business liability). For a rough consumption tax figure, use the Consumption Tax Calculator as well.
Is the 2026 basic deduction increase reflected?
Yes. For 2026, the income tax basic deduction is ¥1,040,000 if total income is ¥4.89M or less, ¥670,000 up to ¥6.55M and ¥620,000 up to ¥23.5M (the same for 2027). For sole proprietors, total income is mainly business income after the blue-return deduction. The resident tax basic deduction stays at ¥430,000, so resident tax may apply even when no income tax does. Choosing 2025 uses the 2025 amounts (¥950,000 to ¥580,000).

Related Tools

Take-Home Pay Calculator Calculate your net salary after tax with visual breakdown chart Compound Interest Calculator Calculate compound interest with savings simulation, reverse calculation, comparison chart & Rule of 72 NISA Investment Simulator Simulate Japan's new NISA with quota limits, tax-free advantage & asset growth chart FIRE Calculator Calculate FIRE target assets & timeline with 4% rule, NISA & pension support

Popular Tools

Character Counter Count characters, words, and lines in real-time JSON Formatter Format and validate JSON with syntax highlighting QR Code Generator Create custom QR codes with logo, colors & styles Password Generator Generate secure random passwords with one click Base64 Encoder Encode and decode text or files to Base64 IP Address Checker Check your global IP address

Related Guides

Freelance Taxes and Tax Returns Explained: Income Tax, Resident Tax, Insurance, Pension, Blue Return A beginner-friendly guide to taxes and tax returns for freelancers and sole proprietors: income tax, resident tax, national health insurance, national pension, and enterprise tax, the difference between blue and white returns, deductible expenses, the 650,000-yen blue return deduction, and an overview of consumption tax (invoice system). What Is Depreciation? Straight-Line vs Declining Balance, Useful Life, and Small-Asset Rules A beginner-friendly guide to depreciation: spreading the cost of fixed assets over their useful life, the difference between straight-line and declining-balance methods, acquisition cost, useful life and residual value, the small-asset special rule, and how sole proprietors handle it on a tax return. What Is the Invoice System? Qualified Invoices, Registration, and Tax Credits A beginner-friendly guide to Japan's invoice system: what a qualified invoice is, how registered businesses work, the link to the purchase tax credit, the impact on taxable and tax-exempt businesses, required invoice items, and what freelancers and sole proprietors should know.